LEA Name :  Keystone Oaks SD	Class : 3	AUN Number: 103025002	County : Allegheny

FINAL GENERAL FUND BUDGET
Fiscal Year  2017-2018

stropkaj@kosd.org
Email Address

Extension

 :

(412)517-6005
Telephone

William P Stropkaj
Contact Person

Date/	/

 		
D ate

	
Date

President of the Board - Original Signature Required

General Fund Budget Approval

Date of Adoption of the General Fund Budget:

equired

Chief School Administrator·

	

Printed 6/28/2017 10:17:16 AM
Page 1

(10/2010)

CERTIFICATION OF ESTIMATED ENDING FUND BALANCE FROM 2017-2018 GENERAL FUND BUDGET
24 PS 6-688

SCHOOL DISTRICT:

Keystone Oaks SD	COUNTY:

Allegheny	AUN: 103025002	

No school district shall approve an increase in real property taxes unless it has adopted a budget that includes an estimated, ending unreserved undesignated fund balance (unassigned) less than or equal to the specified percentage of its total budgeted expenditures:

------------------

Total Budgeted Expenditures

Less Than or Equal to $11,999,999 Between $12,000 ,000 and $12,999,999 Between $13,000,000 and $13,999,999

Fund Balance % Limit (less than or equal to)

12.0%

11.5%

11.0%

- ---

Between $14,000,000 and $14,999 ,999	10.5%

10.0%

Between $15,000,000 an-d $-15-,99-9,9-99---------------------------------------

Between $16,000,000and $16,999,999

9.5%

Between $17,000,000and $17,999,999

--

9.0%

-

Between $18,000,000 and $18,999,999	8.5%
Greater  Than or Equal to $19,000,000	.l	8.0%
Did you raise property taxes in SY 2017-2018 (compared  to 2016-2017 )?	Yes No
If yes, see information below, taken from the 2017-2018 General Fund Budget.

Total Budgeted Expenditures Ending Unassigned Fund Balance
Ending Unassigned Fund Balance as a percentage
(%) of Total Budgeted Expenditures

The Estimated Ending Unassigned Fund Balance is within the allowable limits.

DUE DATE: AUGUST 15, 2017

SIGNATURE OF SUPERINTENDENT

I hereby certify that the above information is accurate and complete.

Printed 6/28/201710:18:20 AM

Page 2

$41937262
$2732216 .,

6.5%

,--,
Yes	 ",
No	, J

(03/2006)

CERTIFICATION OF USE OF PDE-2028
FOR PUBLIC INSPECTION OF 2017-2018 PROPOSED BUDGET
24 PS 6-687(a)(1)

School District Name :

Keystone Oaks SD	County : Allegheny	AUN Number:

103025002	

Section 687(a)(1) of the School Code requires the president of the board of school directors  of each school district  to certify to the Department of Education that   the proposed budget was prepared, presented and will be made available  for public inspection using the uniform form prepared and furnished by the Department  of Education.

I hereby certify that the above information is accurate and complete.

DATE

SIGNATURE OF SCHOOL BOARD PRESIDENT	(7

DUE DATE:	IMMEDIATELY FOLLOWING ADOPTION OF PROPOSED FINAL GENERAL FUND BUDGET

Printed 5/23/2017 2:59:5 1 PM
Page 3

2017-2018 Final General Fund Budget	Validations
LEA : 103025002	Keystone Oaks SD
Printed 7/10/2017 1:59:39 PM	Page - 1 of 1

Val Number	Description	Justification	
8080	Ending Fund Balance Entry and Budgetary Reserve: If 0850 Estimated Ending Unassigned Fund Balance is not equal to 0, a justification must be entered below.	The District is hoping to maintain a consistent Unassigned Fund Balance.	

8150	
Ending Fund Balance Entry and Budgetary Reserve: If 0830 Committed Fund Balance is not equal to 0, a justification must be entered below.	
The District is hoping to maintain a consistent Committed Fund Balance for future employer retirement costs, health insurance costs and post-retirement benefits.	

8160	
Ending Fund Balance Entry and Budgetary Reserve: If 0840 Assigned Fund Balance is not equal to 0, a justification must be entered below.	
The District is hoping to maintain a consistent Assigned Fund Balance for future athletics and budget deficits.	

Page 4

2017-2018 Final General Fund Budget	Estimated Revenues and Other Financing Sources: Budget Summary LEA : 103025002	Keystone Oaks SD
Printed 7/10/2017 1:59:40 PM	Page - 1 of 1

ITEM	AMOUNTS

Estimated Beginning Unreserved Fund Balance Available for Appropriation and Reserves Scheduled For Liquidation During The Fiscal Year

0810 Nonspendable Fund Balance	

9,808	
0820 Restricted Fund Balance		
0830 Committed Fund Balance	2,601,128	
0840 Assigned Fund Balance	462,211	
0850 Unassigned Fund Balance	2,732,216	
Total Estimated Beginning Unreserved Fund Balance Available for Appropriation and Reserves Scheduled For Liquidation During The Fiscal Year	
$5,795,555	
Estimated Revenues And Other Financing Sources		
6000 Revenue from Local Sources	29,205,576	
7000 Revenue from State Sources	11,884,613	
8000 Revenue from Federal Sources	847,073	
9000 Other Financing Sources		
Total Estimated Revenues And Other Financing Sources	$41,937,262	

Total Estimated Fund Balance, Revenues, and Other Financing Sources Available for Appropriation	
$47,732,817	

Page 5

2017-2018 Final General Fund Budget	Estimated Revenues and Other Financing Sources: Detail
LEA : 103025002	Keystone Oaks SD
Printed 7/10/2017 1:59:40 PM	Page - 1 of 1

Amount

REVENUE FROM LOCAL SOURCES
6111	Current Real Estate Taxes	24,845,876	
6113	Public Utility Realty Taxes	30,700	
6140	Current Act 511 Taxes - Flat Rate Assessments	71,000	
6150	Current Act 511 Taxes - Proportional Assessments	3,130,000	
6400	Delinquencies on Taxes Levied / Assessed by the LEA	600,000	
6500	Earnings on Investments	15,000	
6700	Revenues from LEA Activities	10,000	
6800	Revenues from Intermediary Sources / Pass-Through Funds	230,000	
6910	Rentals	13,000	
6920	Contributions and Donations from Private Sources	120,000	
6940	Tuition from Patrons	60,000	
6990	Refunds and Other Miscellaneous Revenue	80,000	
REVENUE FROM LOCAL SOURCES	$29,205,576	
REVENUE	FROM STATE SOURCES		
7110	Basic Education Funding	4,941,723	
7160	Tuition for Orphans Subsidy	10,500	
7271	Special Education funds for School-Aged Pupils	1,471,151	
7311	Pupil Transportation Subsidy	455,000	
7320	Rental and Sinking Fund Payments / Building Reimbursement Subsidy	746,332	
7330	Health Services (Medical, Dental, Nurse, Act 25)	45,000	
7340	State Property Tax Reduction Allocation	848,780	
7505	Ready to Learn Block Grant	231,127	
7810	State Share of Social Security and Medicare Taxes	635,000	
7820	State Share of Retirement Contributions	2,500,000	
REVENUE FROM STATE SOURCES	$11,884,613	
REVENUE	FROM FEDERAL SOURCES		
8511 Grants for IDEA and NCLB Programs Not Specified Elsewhere in the
8510 Series
8514 NCLB, Title I - Improving the Academic Achievement of the	203,000

519,310	
Disadvantaged
8515 NCLB, Title II - Preparing, Training and Recruiting High Quality	
104,763	
Teachers and Principals		
8810 School-Based Access Medicaid Reimbursement Program (SBAP) Reimbursements (Access)	20,000	
REVENUE FROM FEDERAL SOURCES
TOTAL ESTIMATED REVENUES AND OTHER SOURCES	$847,073
41,937,262	

Page 6

2017-2018 Final General Fund Budget

AUN: 103025002	Keystone Oaks SD		Real Estate Tax Rate (RETR) Report
Multi-County Rebalancing Based on Methodology of Section 672.1 of School Code	
Printed 7/10/2017 1:59:41 PM		Page - 1 of 3	
Act 1 Index (current): 2.5% Calculation Method:	

Rate		

Approx. Tax Revenue from RE Taxes:	$24,845,876		
Amount of Tax Relief for Homestead Exclusions	$848,780		
Total Approx. Tax Revenue:	$25,694,656		
Approx. Tax Levy for Tax Rate Calculation:	$26,755,892
Allegheny	
Total	
2016-17 Data			
a. Assessed Value	$1,392,999,824	$1,392,999,824	
b. Real Estate Mills	19.0771		
I. 2017-18 Data			
c. 2015 STEB Market Value	$1,175,800,174	$1,175,800,174		
d. Assessed Value	$1,402,513,572	$1,402,513,572		
e. Assessed Value of New Constr/ Renov	$0	$0		
2016-17 Calculations				
f. 2016-17 Tax Levy	$26,574,397	$26,574,397		
(a * b)
2017-18 Calculations				
g. Percent of Total Market Value	100.00000%	100.00000%	
II.	h. Rebalanced 2016-17 Tax Levy	$26,574,397	$26,574,397	
(f Total * g)
i. Base Mills Subject to Index	19.0771
(h / a * 1000) if no reassessment (h / (d-e) * 1000) if reassessment
Calculation of Tax Rates and Levies Generated

III.

j. Weighted Avg. Collection Percentage	95.90369%	95.90369%	
k. Tax Levy Needed	$26,755,892	$26,755,892	
(Approx. Tax Levy * g)
l.	2017-18 Real Estate Tax Rate	19.0771
(k / d * 1000)
m.	Tax Levy Generated by Mills	$26,755,892	$26,755,892 (l / 1000 * d)
n.	Tax Levy minus Tax Relief for Homestead Exclusions	$25,907,112 (m - Amount of Tax Relief for Homestead Exclusions)
o.	Net Tax Revenue Generated By Mills	$24,845,876

Page 7

(n * Est. Pct. Collection)

2017-2018 Final General Fund Budget

AUN: 103025002	Keystone Oaks SD		Real Estate Tax Rate (RETR) Report
Multi-County Rebalancing Based on Methodology of Section 672.1 of School Code	
Printed 7/10/2017 1:59:41 PM		Page - 2 of 3	
Act 1 Index (current): 2.5% Calculation Method:	
Rate		

Approx. Tax Revenue from RE Taxes:	$24,845,876		
Amount of Tax Relief for Homestead Exclusions	$848,780		
Total Approx. Tax Revenue:	$25,694,656		
Approx. Tax Levy for Tax Rate Calculation:	$26,755,892
Allegheny	
Total	
Index Maximums			
p. Maximum Mills Based On Index	19.5540		

IV.

(i * (1 + Index))
q.	Mills In Excess of Index	0.0000
(if (l > p), (l - p))
r.	Maximum Tax Levy Based On Index	$27,424,750	$27,424,750 (p / 1000 * d)
s.	Millage Rate within Index?	Yes
(If l > p Then No)
t.	Tax Levy In Excess of Index	$0	$0 (if (m > r), (m - r))
u.	Tax Revenue In Excess of Index	$0	$0 (t * Est. Pct. Collection)
q.	

Information Related to Property Tax Relief			
Assessed Value Exclusion per Homestead	$8,165.00		
V.	Number of Homestead/Farmstead Properties	5449	5449	
Median Assessed Value of Homestead Properties		$114,100	

Page 8

2017-2018 Final General Fund Budget	Real Estate Tax Rate (RETR) Report

AUN: 103025002	Keystone Oaks SD
Printed 7/10/2017 1:59:41 PM

Multi-County Rebalancing Based on Methodology of Section 672.1 of School Code
Page - 3 of 3

Act 1 Index (current): 2.5%
Calculation Method:	Rate

Approx. Tax Revenue from RE Taxes:	$24,845,876 Amount of Tax Relief for Homestead Exclusions		$848,780 Total Approx. Tax Revenue:	$25,694,656
Approx. Tax Levy for Tax Rate Calculation:	$26,755,892
Allegheny	Total

State Property Tax Reduction Allocation used for: Homestead Exclusions	$848,780	Lowering RE Tax Rate	$0	$848,780	
Prior Year State Property Tax Reduction Allocation used for: Homestead Exclusions	$0			$0	
Amount of Tax Relief from State/Local Sources				$848,780	

Page 9

2017-2018 Final General Fund Budget	Local Education Agency Tax Data

LEA : 103025002	Keystone Oaks SD
Printed 7/10/2017 1:59:42 PM

REAL ESTATE, PER CAPITA (SEC. 679), EIT/PIT (ACT 1), LOCAL ENABLING (ACT 511)
Page - 1 of 1

CODE
6111 Current County Name	

Real Estate Taxes	Amount of Tax Relief for	Tax Levy Minus Homestead
Taxable Assessed Value    Real Estate Mills	Tax Levy Generated by Mills	Homestead Exclusions	Exclusions	Percent Collected		

Net Tax Revenue Generated By Mills	
Allegheny	1,402,513,572	19.0771	26,755,892					95.90369%			
Totals:	1,402,513,572		26,755,892	-	848,780	=	25,907,112	X	95.90369%	=	24,845,876	
		
Rate			
Estimated Revenue	
6120	Current Per Capita Taxes, Section 679	$0.00			0	
6140	Current Act 511 Taxes – Flat Rate Assessments	Rate	Add'l Rate (if appl.)	Tax Levy	Estimated Revenue	
6141	Current Act 511 Per Capita Taxes	$0.00	$0.00	0	0	
6142	Current Act 511 Occupation Taxes – Flat Rate	$0.00	$0.00	0	0	
6143	Current Act 511 Local Services Taxes	$5.00	$0.00	71,000	71,000	
6144	Current Act 511 Trailer Taxes	$0.00	$0.00	0	0	
6145	Current Act 511 Business Privilege Taxes – Flat Rate	$0.00	$0.00	0	0	
6146	Current Act 511 Mechanical Device Taxes – Flat Rate	$0.00	$0.00	0	0	
6149	Current Act 511 Taxes, Other Flat Rate Assessments	$0.00	$0.00	0	0	
	Total Current Act 511 Taxes – Flat Rate Assessments			71,000	71,000	
6150	Current Act 511 Taxes – Proportional Assessments	Rate	Add'l Rate (if appl.)	Tax Levy	Estimated Revenue	
6151	Current Act 511 Earned Income Taxes	0.500%	0.000%	2,820,000	2,820,000	
6152	Current Act 511 Occupation Taxes	0.0000	0.0000	0	0	
6153	Current Act 511 Real Estate Transfer Taxes	0.500%	0.000%	310,000	310,000	
6154	Current Act 511 Amusement Taxes	0.000%	0.000%	0	0	
6155	Current Act 511 Business Privilege Taxes	0.0000	0.0000	0	0	
6156	Current Act 511 Mechanical Device Taxes – Percentage	0.000%	0.000%	0	0	
6157	Current Act 511 Mercantile Taxes
Current Act 511 Taxes, Other Proportional Assessments	0.0000
0.0000	0.0000
0.0000	0
0	0
0	
6159						
Total Current Act 511 Taxes – Proportional Assessments
Total Act 511, Current Taxes				3,130,000	3,130,000
3,201,000	
	Act 511 Tax Limit	-->	1,175,800,174 X
Market Value	12
Mills	14,109,602
(511 Limit)	

Page 10

2017-2018 Final General Fund Budget	Comparison of Tax Rate Changes to Index
LEA : 103025002	Keystone Oaks SD
Printed 7/10/2017 1:59:42 PM	Page - 1 of 1

Tax Functio n	

Description	Tax Rate Charged in:	
Percent Change in Rate	
Less than or equal to Index	

Index	Additional Tax Rate Charged in:	
Percent Change in Rate	
Less than or equal to Index	
		2016-17
(Rebalanced)	2017-18				2016-17
(Rebalanced)	2017-18			
6111	Current Real Estate Taxes					
2.5%
2.5%

2.5%
2.5%
2.5%
2.5%
2.5%
2.5%
2.5%

2.5%
2.5%
2.5%
2.5%
2.5%
2.5%
2.5%
2.5%		
	Allegheny	19.0771	19.0771	0.00%	Yes			
6120	Current Per Capita Taxes, Section 679							
Current Act 511 Taxes – Flat Rate Assessments							
6141	Current Act 511 Per Capita Taxes							
6142	Current Act 511 Occupation Taxes - Flat Rate							
6143	Current Act 511 Local Services Taxes	$5.00	$5.00	0.00%	Yes			
6144	Current Act 511 Trailer Taxes							
6145	Current Act 511 Business Privilege Taxes - Flat							
	Rate							
6146	Current Act 511 Mechanical Device Taxes - Flat							
	Rate							
6149	Current Act 511 Taxes, Other Flat Rate							
	Assessments							
Current Act 511 Taxes – Proportional Assessments							
6151	Current Act 511 Earned Income Taxes	0.500%	0.500%	0.00%	Yes			
6152	Current Act 511 Occupation Taxes							
6153	Current Act 511 Real Estate Transfer Taxes	0.500%	0.500%	0.00%	Yes			
6154	Current Act 511 Amusement Taxes							
6155	Current Act 511 Business Privilege Taxes							
6156	Current Act 511 Mechanical Device Taxes -							
	Percentage							
6157	Current Act 511 Mercantile Taxes							
6159	Current Act 511 Taxes, Other Proportional							
	Assessments							

Page 11

Total Other Expenditures and Financing Uses
Total Estimated Expenditures and Other Financing Uses

$5,092,132
$41,937,262

2017-2018 Final General Fund Budget	Estimated Expenditures and Other Financing Uses: Budget Summary

LEA : 103025002	Keystone Oaks SD
Printed 7/10/2017 1:59:43 PM	
Page - 1 of 1	
Description	Amount	
1000 Instruction		
1100 Regular Programs - Elementary / Secondary	16,229,268	
1200 Special Programs - Elementary / Secondary	4,926,945	
1300 Vocational Education	558,632	
1400 Other Instructional Programs - Elementary / Secondary	980,388	
1600 Adult Education Programs	152,320	
Total Instruction	$22,847,553	
2000	Support Services			
2100 Support Services - Students	1,487,135		
2200 Support Services - Instructional Staff	623,458		
2300 Support Services - Administration	2,125,254		
2400 Support Services - Pupil Health	532,267		
2500 Support Services - Business	289,509		
2600 Operation and Maintenance of Plant Services	4,339,782		
2700 Student Transportation Services	2,313,029		
2800 Support Services - Central	1,120,193		
Total	Support Services	$12,830,627		
3000 Operation of Non-Instructional Services			
3200 Student Activities	1,130,316		
3300 Community Services	36,634		
Total	Operation of Non-Instructional Services	$1,166,950		
5000 Other Expenditures and Financing Uses			
5100 Debt Service / Other Expenditures and Financing Uses	5,057,132		
5200 Interfund Transfers - Out	35,000		

Page 12

Page 13

600 Supplies	35,900	
Total Support Services - Students	$1,487,135	
2200 Support Services - Instructional Staff		
100 Personnel Services - Salaries	311,400
193,369	
200 Personnel Services - Employee Benefits		

2017-2018 Final General Fund Budget	Estimated Expenditures and Other Financing Uses: Detail

LEA : 103025002	Keystone Oaks SD
Printed 7/10/2017 1:59:43 PM	
Page - 1 of 3	
Description	Amount	
1000 Instruction		
1100 Regular Programs - Elementary / Secondary		
100 Personnel Services - Salaries	9,037,019	
200 Personnel Services - Employee Benefits	5,975,206	
300 Purchased Professional and Technical Services	373,750	
400 Purchased Property Services	119,500	
500 Other Purchased Services	12,594	
600 Supplies	690,616	
700 Property	20,583		
Total Regular Programs - Elementary / Secondary	$16,229,268		
1200 Special Programs - Elementary / Secondary			
100 Personnel Services - Salaries	2,199,779		
200 Personnel Services - Employee Benefits	1,550,366		
300 Purchased Professional and Technical Services	239,000		
500 Other Purchased Services	867,900		
600 Supplies	69,900		
Total Special Programs - Elementary / Secondary	$4,926,945		
1300 Vocational Education			
500 Other Purchased Services	558,632		
Total Vocational Education	$558,632		
1400 Other Instructional Programs - Elementary / Secondary			
100 Personnel Services - Salaries	47,000		
200 Personnel Services - Employee Benefits	18,088		
300 Purchased Professional and Technical Services	15,000		
500 Other Purchased Services	900,300		
Total Other Instructional Programs - Elementary / Secondary	$980,388		
1600 Adult Education Programs			
100 Personnel Services - Salaries	120,000		
200 Personnel Services - Employee Benefits	28,620		
500 Other Purchased Services	1,200		
600 Supplies	2,500		
Total Adult Education Programs	$152,320
Total  Instruction	$22,847,553		
2000 Support Services			
2100 Support Services - Students			
100 Personnel Services - Salaries	849,746		
200 Personnel Services - Employee Benefits	588,889		
500 Other Purchased Services	12,600		

			

Page 14

2017-2018 Final General Fund Budget	Estimated Expenditures and Other Financing Uses: Detail
LEA : 103025002	Keystone Oaks SD
Printed 7/10/2017 1:59:43 PM	Page - 2 of 3
Description	Amount
300  Purchased Professional and Technical Services	80,000
500  Other Purchased Services	2,000
600 Supplies	35,039
800	Other Objects	1,650	
Total Support Services - Instructional Staff	$623,458	
2300 Support Services - Administration		
100 Personnel Services - Salaries	1,103,537	
200 Personnel Services - Employee Benefits	654,884	
300 Purchased Professional and Technical Services	187,500	
500 Other Purchased Services	97,450	
600	Supplies	31,850	
700	Property	2,533	
800	Other Objects	47,500	
Total Support Services - Administration	$2,125,254	
2400 Support Services - Pupil Health		
100 Personnel Services - Salaries	236,037	
200 Personnel Services - Employee Benefits	174,074	
300 Purchased Professional and Technical Services	106,700	
500 Other Purchased Services	600	
600	Supplies	14,856	
Total Support Services - Pupil Health	$532,267	
2500 Support Services - Business		
100 Personnel Services - Salaries	125,845	
200 Personnel Services - Employee Benefits	93,164	
300 Purchased Professional and Technical Services	45,000	
400 Purchased Property Services	4,000	
500 Other Purchased Services	12,500	
600	Supplies	4,000	
700	Property	4,000	
800	Other Objects	1,000	
Total Support Services - Business	$289,509	
2600 Operation and Maintenance of Plant Services		
100 Personnel Services - Salaries	1,256,992	
200 Personnel Services - Employee Benefits	959,140	
300 Purchased Professional and Technical Services	258,000	
400 Purchased Property Services	1,106,950	
500 Other Purchased Services	297,200	
600	Supplies	196,500	
700	Property	265,000	
Total Operation and Maintenance of Plant Services	$4,339,782	
2700 Student Transportation Services		
100 Personnel Services - Salaries	42,658	
200 Personnel Services - Employee Benefits	24,271	
500 Other Purchased Services	2,186,100	
600	Supplies	60,000	

2017-2018 Final General Fund Budget	Estimated Expenditures and Other Financing Uses: Detail
LEA : 103025002	Keystone Oaks SD
Printed 7/10/2017 1:59:43 PM	Page - 3 of 3

Description	Amount	
Total Student Transportation Services	$2,313,029	
2800 Support Services - Central		
100 Personnel Services - Salaries	318,650
183,343
86,000
10,000
130,000	
200 Personnel Services - Employee Benefits		
300 Purchased Professional and Technical Services		
500 Other Purchased Services		
600 Supplies		
700 Property	392,200	
Total Support Services - Central	$1,120,193
Total  Support Services	$12,830,627	
3000 Operation of Non-Instructional Services		
3200 Student Activities		
100  Personnel Services - Salaries	519,511
200  Personnel Services - Employee Benefits	192,375
300  Purchased Professional and Technical Services	29,500
400  Purchased Property Services	15,000
500  Other Purchased Services	92,400
600 Supplies	185,600
700 Property	65,600
800 Other Objects	30,330	
Total Student Activities	$1,130,316	
3300 Community Services		
100 Personnel Services - Salaries	25,000	
200 Personnel Services - Employee Benefits	11,634	
Total Community Services	$36,634
Total  Operation of Non-Instructional Services	$1,166,950	
5000 Other Expenditures and Financing Uses		
5100 Debt Service / Other Expenditures and Financing Uses		
800 Other Objects	687,132
900 Other Uses of Funds	4,370,000	
Total Debt Service / Other Expenditures and Financing Uses	$5,057,132	
5200 Interfund Transfers - Out		
900 Other Uses of Funds	35,000	
Total Interfund Transfers - Out	$35,000
Total  Other Expenditures and Financing Uses	$5,092,132
TOTAL EXPENDITURES	$41,937,262	

Page 15

2017-2018 Final General Fund Budget	Schedule Of Cash And Investments (CAIN)

LEA : 103025002	Keystone Oaks SD
Printed 7/10/2017 1:59:43 PM			
Page - 1 of 2	
Cash and Short-Term Investments	06/30/2017 Estimate	06/30/2018 Projection		
General Fund
Public Purpose (Expendable) Trust Fund
Other Comptroller-Approved Special Revenue Funds Athletic / School-Sponsored Extra Curricular Activities Fund	9,500,000

40,000	9,750,000

45,000		
Capital Reserve Fund - § 690, §1850
Capital Reserve Fund - § 1431	
250,000	
275,000		
Other Capital Projects Fund Debt Service Fund
Food Service / Cafeteria Operations Fund	

300,000	

350,000		
Child Care Operations Fund Other Enterprise Funds
Internal Service Fund	

270,000	

270,000		
Private Purpose Trust Fund Investment Trust Fund Pension Trust Fund
Activity Fund	10,000

95,000	12,000

100,000		
Other Agency Fund
Permanent Fund				
Total Cash and Short-Term Investments	$10,465,000	$10,802,000		

Long-Term Investments	
06/30/2017 Estimate	
06/30/2018 Projection		
General Fund
Public Purpose (Expendable) Trust Fund
Other Comptroller-Approved Special Revenue Funds Athletic / School-Sponsored Extra Curricular Activities Fund Capital Reserve Fund - § 690, §1850
Capital Reserve Fund - § 1431 Other Capital Projects Fund Debt Service Fund
Food Service / Cafeteria Operations Fund Child Care Operations Fund
Other Enterprise Funds Internal Service Fund Private Purpose Trust Fund Investment Trust Fund Pension Trust Fund
Activity Fund

Page 16

Other Agency Fund

2017-2018 Final General Fund Budget	Schedule Of Cash And Investments (CAIN)
LEA : 103025002	Keystone Oaks SD

Printed 7/10/2017 1:59:43 PM
Long-Term Investments	06/30/2017 Estimate	06/30/2018 Projection
Permanent Fund
 Total Long-Term Investments	

Page - 2 of 2

TOTAL CASH AND INVESTMENTS

$10,465,000

$10,802,000

Page 17

2017-2018 Final General Fund Budget	Schedule Of Indebtedness (DEBT)
LEA : 103025002	Keystone Oaks SD
Printed 7/10/2017 1:59:44 PM

Long-Term Indebtedness General Fund	

06/30/2017 Estimate	

06/30/2018 Projection	
Page - 1 of 6	
0510 Bonds Payable
0520 Extended-Term Financing Agreements Payable 0530 Lease-Purchase Obligations
0540 Accumulated Compensated Absences	21,205,000

430,000	16,710,000

450,000		
0550 Authority Lease Obligations
0560 Other Post-Employment Benefits (OPEB)	
1,700,000	
1,800,000		
0599 Other Long-Term Liabilities				
Total General Fund	$23,335,000	$18,960,000		
Public Purpose (Expendable) Trust Fund
0510 Bonds Payable
0520 Extended-Term Financing Agreements Payable 0530 Lease-Purchase Obligations
0540 Accumulated Compensated Absences 0550 Authority Lease Obligations
0560 Other Post-Employment Benefits (OPEB) 0599 Other Long-Term Liabilities
   Total Public Purpose (Expendable) Trust Fund	 Other Comptroller-Approved Special Revenue Funds
0510 Bonds Payable
0520 Extended-Term Financing Agreements Payable 0530 Lease-Purchase Obligations
0540 Accumulated Compensated Absences 0550 Authority Lease Obligations
0560 Other Post-Employment Benefits (OPEB) 0599 Other Long-Term Liabilities
   Total Other Comptroller-Approved Special Revenue Funds	 Athletic / School-Sponsored Extra Curricular Activities Fund
0510 Bonds Payable
0520 Extended-Term Financing Agreements Payable 0530 Lease-Purchase Obligations
0540 Accumulated Compensated Absences 0550 Authority Lease Obligations
0560 Other Post-Employment Benefits (OPEB) 0599 Other Long-Term Liabilities
   Total Athletic / School-Sponsored Extra Curricular Activities Fund	 Capital Reserve Fund - § 690, §1850
0510 Bonds Payable

Page 18

0520 Extended-Term Financing Agreements Payable

2017-2018 Final General Fund Budget	Schedule Of Indebtedness (DEBT)
LEA : 103025002	Keystone Oaks SD
Printed 7/10/2017 1:59:44 PM	Page - 2 of 6

Long-Term Indebtedness	06/30/2017 Estimate	06/30/2018 Projection
0530 Lease-Purchase Obligations
0540 Accumulated Compensated Absences 0550 Authority Lease Obligations
0560 Other Post-Employment Benefits (OPEB) 0599 Other Long-Term Liabilities
   Total Capital Reserve Fund - § 690, §1850	 Capital Reserve Fund - § 1431
0510 Bonds Payable
0520 Extended-Term Financing Agreements Payable 0530 Lease-Purchase Obligations
0540 Accumulated Compensated Absences 0550 Authority Lease Obligations
0560 Other Post-Employment Benefits (OPEB) 0599 Other Long-Term Liabilities
   Total Capital Reserve Fund - § 1431	 Other Capital Projects Fund
0510 Bonds Payable
0520 Extended-Term Financing Agreements Payable 0530 Lease-Purchase Obligations
0540 Accumulated Compensated Absences 0550 Authority Lease Obligations
0560 Other Post-Employment Benefits (OPEB) 0599 Other Long-Term Liabilities
   Total Other Capital Projects Fund	 Debt Service Fund
0510 Bonds Payable
0520 Extended-Term Financing Agreements Payable 0530 Lease-Purchase Obligations
0540 Accumulated Compensated Absences 0550 Authority Lease Obligations
0560 Other Post-Employment Benefits (OPEB) 0599 Other Long-Term Liabilities
   Total Debt Service Fund	 Food Service / Cafeteria Operations Fund
0510 Bonds Payable
0520 Extended-Term Financing Agreements Payable 0530 Lease-Purchase Obligations

Page 19

0540 Accumulated Compensated Absences 0550 Authority Lease Obligations

2017-2018 Final General Fund Budget	Schedule Of Indebtedness (DEBT)
LEA : 103025002	Keystone Oaks SD
Printed 7/10/2017 1:59:44 PM	Page - 3 of 6

Long-Term Indebtedness	06/30/2017 Estimate	06/30/2018 Projection

Total Food Service / Cafeteria Operations Fund

0560 Other Post-Employment Benefits (OPEB) 0599 Other Long-Term Liabilities

Child Care Operations Fund
0510 Bonds Payable
0520 Extended-Term Financing Agreements Payable 0530 Lease-Purchase Obligations
0540 Accumulated Compensated Absences 0550 Authority Lease Obligations

Total Child Care Operations Fund

0560 Other Post-Employment Benefits (OPEB) 0599 Other Long-Term Liabilities

Other Enterprise Funds
0510 Bonds Payable
0520 Extended-Term Financing Agreements Payable 0530 Lease-Purchase Obligations
0540 Accumulated Compensated Absences 0550 Authority Lease Obligations

Total Other Enterprise Funds

0560 Other Post-Employment Benefits (OPEB) 0599 Other Long-Term Liabilities

Internal Service Fund
0510 Bonds Payable
0520 Extended-Term Financing Agreements Payable 0530 Lease-Purchase Obligations
0540 Accumulated Compensated Absences 0550 Authority Lease Obligations

Total Internal Service Fund

0560 Other Post-Employment Benefits (OPEB) 0599 Other Long-Term Liabilities

Private Purpose Trust Fund
0510 Bonds Payable
0520 Extended-Term Financing Agreements Payable 0530 Lease-Purchase Obligations
0540 Accumulated Compensated Absences 0550 Authority Lease Obligations

Total Private Purpose Trust Fund

Page 20

0560 Other Post-Employment Benefits (OPEB) 0599 Other Long-Term Liabilities

2017-2018 Final General Fund Budget	Schedule Of Indebtedness (DEBT)
LEA : 103025002	Keystone Oaks SD
Printed 7/10/2017 1:59:44 PM	Page - 4 of 6

Long-Term Indebtedness	06/30/2017 Estimate	06/30/2018 Projection
Investment Trust Fund
0510  Bonds Payable
0520 Extended-Term Financing Agreements Payable 0530 Lease-Purchase Obligations
0540 Accumulated Compensated Absences 0550 Authority Lease Obligations
0560 Other Post-Employment Benefits (OPEB) 0599 Other Long-Term Liabilities
   Total Investment Trust Fund	 Pension Trust Fund
0510 Bonds Payable
0520 Extended-Term Financing Agreements Payable 0530 Lease-Purchase Obligations
0540 Accumulated Compensated Absences 0550 Authority Lease Obligations
0560 Other Post-Employment Benefits (OPEB) 0599 Other Long-Term Liabilities
   Total Pension Trust Fund	 Activity Fund
0510 Bonds Payable
0520 Extended-Term Financing Agreements Payable 0530 Lease-Purchase Obligations
0540 Accumulated Compensated Absences 0550 Authority Lease Obligations
0560 Other Post-Employment Benefits (OPEB) 0599 Other Long-Term Liabilities
   Total Activity Fund	 Other Agency Fund
0510 Bonds Payable
0520 Extended-Term Financing Agreements Payable 0530 Lease-Purchase Obligations
0540 Accumulated Compensated Absences 0550 Authority Lease Obligations
0560 Other Post-Employment Benefits (OPEB) 0599 Other Long-Term Liabilities
   Total Other Agency Fund	 Permanent Fund
0510 Bonds Payable

Page 21

0520 Extended-Term Financing Agreements Payable

2017-2018 Final General Fund Budget	Schedule Of Indebtedness (DEBT)
LEA : 103025002	Keystone Oaks SD
Printed 7/10/2017 1:59:44 PM	Page - 5 of 6

Long-Term Indebtedness	06/30/2017 Estimate	06/30/2018 Projection
0530 Lease-Purchase Obligations
0540 Accumulated Compensated Absences 0550 Authority Lease Obligations

Total Permanent Fund
Total Long-Term Indebtedness

$23,335,000

$18,960,000

0560 Other Post-Employment Benefits (OPEB) 0599 Other Long-Term Liabilities

Page 22

2017-2018 Final General Fund Budget	Schedule Of Indebtedness (DEBT)
LEA : 103025002	Keystone Oaks SD
Printed 7/10/2017 1:59:44 PM	Page - 6 of 6

Short-Term Payables	06/30/2017 Estimate	06/30/2018 Projection
General Fund
Public Purpose (Expendable) Trust Fund
Other Comptroller-Approved Special Revenue Funds Athletic / School-Sponsored Extra Curricular Activities Fund Capital Reserve Fund - § 690, §1850
Capital Reserve Fund - § 1431 Other Capital Projects Fund Debt Service Fund
Food Service / Cafeteria Operations Fund Child Care Operations Fund
Other Enterprise Funds Internal Service Fund Private Purpose Trust Fund Investment Trust Fund Pension Trust Fund
Activity Fund
Other Agency Fund Permanent Fund
 Total Short-Term Payables	

TOTAL INDEBTEDNESS	$23,335,000	$18,960,000	

Page 23

2017-2018 Final General Fund Budget	Fund Balance Summary (FBS)
LEA : 103025002	Keystone Oaks SD
Printed 7/10/2017 1:59:44 PM

Account Description	

Amounts	
Page - 1 of 1	
0810 Nonspendable Fund Balance
0820 Restricted Fund Balance 0830 Committed Fund Balance	9,808

2,601,128		
0840 Assigned Fund Balance	462,211		
0850 Unassigned Fund Balance	2,732,216		
Total Ending Fund Balance - Committed, Assigned, and Unassigned	$5,795,555		

5900 Budgetary Reserve

Total Estimated Ending Committed, Assigned, and Unassigned Fund Balance and Budgetary Reserve	$5,805,363

Page 24